Court Evaluates Factors and Finds Trust a Sham
Court Evaluates Factors and Finds Trust a Sham The Tax Court in Full Circle Staffing, LLC found that an irrevocable trust was created for tax-avoidance purposes because the trust lacked …
Bill Goldberg Speaks on Estate Litigation to Inns of Court
Litigator Bill Goldberg spoke at the Inns of Court, Montgomery County Chapter, about estate litigation. He discussed: Competency Undue influence Attorney-client privilege issues Bill represents beneficiaries, trustees, personal representatives, and charitable organizations in …
Poor Health Does Not Accelerate Recovery of Basis in Annuity Oliver, TC Summary Opinion 2018-16
Poor Health Does Not Accelerate Recovery of Basis in Annuity Oliver, TC Summary Opinion 2018-16 The Tax Court, in Oliver1, held that a taxpayer, despite assertions that he was in …
Protect Your Family’s Future By Avoiding These Estate Planning Mistakes
Protect Your Family’s Future By Avoiding These Estate Planning Mistakes Planning for your family’s future involves a lot more than just designating beneficiaries. Underestimating the complexity of the process (and …
Bethesda Magazine Names Lerch Early Attorneys ‘Top Estate Lawyers’
Bethesda Magazine Names Lerch Early Attorneys ‘Top Estate Lawyers’ Bethesda Magazine surveyed dozens of local estate attorneys, asking who they would use to write their wills. Three Lerch Early attorneys were included …
Lerch Early Attorneys Named to 2018 DC Super Lawyers List
Lerch Early Attorneys Named to 2018 DC Super Lawyers List Multiple Lerch Early attorneys have been selected for inclusion in the 2018 DC Super Lawyers and “Rising Stars” lists. Super Lawyers is a listing …
Trusts Liable as Transferees for Tax on Estate Asset Sale Hawk, TCM 2017-217
Trusts Liable as Transferees for Tax on Estate Asset Sale Hawk, TCM 2017-217 In Hawk, the Tax Court held that testamentary trusts were liable as transferees for the tax liability …
Fiduciary Litigation: Contested Wills, Trusts, Inter Vivos Transfers and Guardianships
Litigator Bill Goldberg will be speaking about “Fiduciary Litigation: Contested Wills, Trusts, Inter Vivos Transfers and Guardianships,” at a panel presented by the Maryland State Bar Association on April 26. He will discuss caveat, …
No Deduction Because Easement Not in Perpetuity
The Tax Court in Palmolive Building Investors1 denied a taxpayer’s charitable contribution for a facade easement on the basis that the deed granting the easement failed to satisfy the “in …
No Equitable Remedy to Avoid Additional Tax on IRA
No Equitable Remedy to Avoid Additional Tax on IRA In Summers,1 despite facts sympathetic to the taxpayer, the Tax Court held that equitable remedies could not be applied to avoid …
No IRA Distribution Although Custodian Refused Taking Stock
No IRA Distribution Although Custodian Refused Taking Stock The Seventh Circuit, in McGaugh,1 held that a taxpayer-initiated wire transfer of funds from the taxpayer’s self-directed individual retirement account (IRA) to …
U.S. News & World Report Names Lerch Early a Top National Firm for Real Estate Litigation and Land Use; 9 Practices Ranked in Top Tier in DC Area for 2018
U.S. News & World Report Names Lerch Early a Top National Firm for Real Estate Litigation and Land Use; 9 Practices Ranked in Top Tier in DC Area for 2018 …